Which of the following errors would cause the trial balance to be out of balance?
A) The payment of utilities expense was recorded as a debit to Rent Expense for $87 and a credit to Cash for $87.
B) The payment of an account payable for $100 was recorded as a debit to Cash, $100, and a credit to Accounts Payable, $100.
C) The collection of an account was not recorded.
D) The payment of an account payable for $400 was recorded as a debit to Accounts Payable for $400 and a credit to Cash for $4,000.

Question

Quizplus · Accepted Answer

Option D would cause the trial balance to be out of balance because the debit and credit amounts are not equal. The debit amount is $400 while the credit amount is $4,000, creating a difference of $3,600. This error is known as transposition, where digits are improperly placed while typing.

Which of the Following Errors Would Cause the Trial Balance